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Fried, Jesse M. - 2016

On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...

Persistent link: https://www.econbiz.de/10011578666

Requirements for reaching accounting harmonization

Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161

Persistent link: https://www.econbiz.de/10012241708

Does sustainability increase financial performance? : a quantitative comparison between the S&P 500 and S&P 500 ESG factor weighted index

Smith, Sean Stein - In: Inventi impact: microfinance & banking (2018) 2, pp. 91-105

Persistent link: https://www.econbiz.de/10012242025

Benefits and challenges of international financial reporting standards adoption in Ghana : accounts and business managers' perspective

Amanamah, Richmell Baaba - In: Inventi impact: international trade (2018) 3, pp. 148-163

Persistent link: https://www.econbiz.de/10012242512

Financial information and management decisions : impact of accounting policy on financial indicators of the firm

Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

Persistent link: https://www.econbiz.de/10012221919

Risk in providing accounting services in the context of new regulations regarding liability insurance (OC) in Poland

Świetla, Katarzyna - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 1, pp. 173-185

Persistent link: https://www.econbiz.de/10012222517

Blockchain technology in the future of business cyber security and accounting

Demirkan, Sebahattin; Demirkan, Irem; McKee, Andrew - In: Journal of management analytics 7 (2020) 2, pp. 189-208

Persistent link: https://www.econbiz.de/10012255759

Enacting accountability : the case of the Asili di Carità, 1913-1926

Sian, Suki; Magli, Francesca; Nobolo, Alberto A.; … - In: Accounting history : journal of the Accounting History … 25 (2020) 2, pp. 237-260

Persistent link: https://www.econbiz.de/10012259468

Acting in the public interest : accounting for the vulnerable

Burns, John; Jollands, Stephen - In: Accounting and business research 50 (2020) 5, pp. 507-534

Persistent link: https://www.econbiz.de/10012261297

Impact of accounting software among SMEs accountants in Oman

Thottoli, Mohammed Muneerali - In: Financial markets, institutions and risks : FMIR 4 (2020) 2, pp. 25-33

Persistent link: https://www.econbiz.de/10012295395